1) All tax returns are live until the statute of limitations for assessments expires, i.e., usually 6 years. Tax software propogates changes from prior years t

1) All tax returns are live until the statute of limitations for assessments expires, i.e., usually 6 years. Tax software propogates changes from prior years to the current years. Prior years within the SOL are kept "live" b/c amendments need to be propogated to subsequent years. There is no distinction between historical returns and "working copies." 2) Tax returns are either filed electronically, using files with no DRM (per IRS instructions), or via printouts. Digital copies are distributed by the client themselves, so any DRM would be imposed by the client, not PwC. Hence, it is completely unreasonable to expect that PWC would use a DRM solution like the purported software for tax returns.